2005 Arizona Revised Statutes - Title 42 - Taxation

Chapter 1 - ADMINISTRATION
Article 1 - Department of Revenue
Article 2 - Reciprocity
Article 3 - General Administrative Provisions
Article 4 - Liens and Priorities of Tax Claims
Article 5 - Seizure of Property for Collection of Taxes
Article 6 - Tax Appeals
Chapter 2 - TAXPAYER PROTECTION AND SERVICES
Article 1 - Confidentiality of Taxpayer Information
Article 2 - Taxpayers' Bill of Rights
Article 3 - Private Taxpayer Rulings
Article 4 - Business Identification and Licensing Forms
Article 5 - Innocent Spouses
Article 6 - Protection of Computer Software Source Code
Article 7 - Managed Audit Agreements
Chapter 3 - LUXURY PRIVILEGE TAX
Article 1 - General Administration
Article 2 - Levy and Payment
Article 3 - Disposition of Revenue
Article 4 - Enforcement
Article 5 - Cigarettes, Cigars and Tobacco Products
Article 5.1 - Delivery Sales of Tobacco Products
Article 6 - Tobacco Tax for Health Care
Article 7 - Indian Reservation Tobacco Tax
Article 8 - Liquors
Chapter 5 - TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Article 1 - General Administrative Provisions
Article 2 - Transaction Privilege Classifications
Article 3 - Tax Exemption for Sales of Food
Article 4 - Use Tax
Article 5 - Severance Tax
Article 6 - Telecommunication Service Excise Tax
Article 7 - Tax on Water Use
Article 8 - Jet Fuel Excise and Use Tax
Chapter 6 - LOCAL EXCISE TAXES
Article 1 - Administration of Transaction Privilege Use Taxes
Article 2 - Model City Tax Code
Article 3 - County Excise Taxes
Article 5 - Government Property Lease Excise Tax
Chapter 11 - PROPERTY TAX
Article 1 - General Provisions
Article 2 - Powers and Duties of Department of Revenue
Article 3 - Exemptions
Article 4 - Qualifying for Exemptions
Chapter 12 - PROPERTY CLASSIFICATION
Article 1 - Classes of Property
Article 2 - Rules and Procedures
Article 3 - Historic Property Classification
Article 4 - Agricultural Property Classification
Chapter 13 - VALUATION OF LOCALLY ASSESSED PROPERTY
Article 1 - General Administrative Provisions
Article 2 - Property Valuation by Assessors
Article 3 - Valuation of Agricultural Property
Article 4 - Valuation of Golf Courses
Article 5 - Valuation of Shopping Centers
Article 6 - Equalization of Valuations
Article 7 - Limitation on Valuation Increases
Article 8 - Valuation of Property of Manufacturers, Assemblers or Fabricators
Article 9 - Common Areas
Article 10 - Timeshare Property
Chapter 14 - VALUATION OF CENTRALLY ASSESSED PROPERTY
Article 1 - General Provisions and Procedures
Article 2 - Mines, Mills and Smelters
Article 3 - Oil, Gas and Geothermal Properties
Article 4 - Gas, Water, Electric and Sewer and Wastewater Utilities
Article 5 - Pipelines
Article 6 - Valuation and Taxation of Airline Companies
Article 7 - Valuation and Taxation of Private Car Companies
Article 8 - Railroad Companies
Article 9 - Telecommunications Companies
Article 10 - Airport Fuel Delivery Companies
Chapter 15 - ASSESSMENT PROCESS
Article 1 - Determining Assessed Valuation
Article 2 - Listing and Assessing Property
Article 3 - Assessment Notice
Article 4 - Real and Personal Property Assessment Roll
Article 5 - Assessment of Permanently Affixed Mobile Homes
Article 6 - Assessment of Remote Municipal Property
Chapter 16 - PROPERTY TAX APPEALS AND REVIEWS
Article 1 - General Provisions
Article 2 - Administrative Review of Valuation by Assessor
Article 3 - County Board of Equalization
Article 4 - State Board of Equalization
Article 5 - Property Tax Appeals to Court
Article 6 - Correcting Property Tax Errors
Chapter 17 - LEVY
Article 1 - Property Tax Oversight Commission
Article 2 - Primary Property Tax Levy Limits
Article 3 - Local Government Budgeting Process
Article 4 - Levy
Article 5 - Special Secondary Property Tax Levies
Article 6 - Assessment, Levy and Collection of Local Taxes
Article 7 - Residential Property Tax Deferral
Article 8 - Elderly Assistance
Chapter 18 - COLLECTION AND ENFORCEMENT
Article 1 - Tax Collector
Article 2 - Payment
Article 3 - Sale of Tax Lien for Delinquent Taxes
Article 4 - Redemption of Tax Liens
Article 5 - Judicial Foreclosure of Right of Redemption
Article 6.1 - Conveyance to State on Failure to Redeem
Article 7 - Sale of Land Held by State Under Tax Deed
Article 8 - Abatement of Tax and Removal of Lien
Article 9 - Seizure and Sale of Personal Property for Delinquent Taxes
Chapter 19 - PERSONAL PROPERTY
Article 1 - Assessment
Article 2 - Personal Property Tax Appeals
Article 3 - Levy and Collection
Article 4 - Mobile Homes

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